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The Queen: It seems clear on reading the definition of farming in sec. 248(1) … that, since "farming" is defined as including the raising of poultry, together with other various agricultural activities, the enumeration of these matters is not intended to constitute an exhaustive definition and one must look to the common, ordinary and generally accepted meaning of the word as well as to the specific activities detailed in the statute. ...

Please refer to paragraph 7 of Interpretation Bulletin IT-433R, Farming or Fishing – Use of Cash Method. ...

November 8, 2012 Colette Fournier Income Tax Rulings Directorate Programs Officer Financial Industries Division Training & Content Support Section Nancy Shea-Farrow Taxpayer Services Directorate 905-721-5099 2012-044023 Subject: Common-law partners This is in response to your e-mail on March 15, 2012 asking what marital status should be indicated on an individual's income tax return (the "return") in the following situation. ...

Moore for Director Partnerships & Corporate Financing Section International Division Income Tax Rulings Directorate Legislative Policy and Regulatory Affairs Branch cc XXXXXXXXXX, Income Tax Audit XXXXXXXXXX Tax Services Office ...

Canadian Pipelines & Petroleums Limited [1960] S.C.R. 126). Provided that the mining claims qualify as a "right to explore for minerals in a mineral resource in Canada", it is our view that the shares received by Mr. ...

The Canada Revenue Agency's Interpretation Bulletin IT-346R establishes an administrative position which allows a person who meets the definition of "speculator" at ¶ 6 of the Bulletin to elect to report the income resulting from such transactions, for income tax purposes, as being on account of capital instead of income. ...

As we advised you in XXXXXXXXXX, the CRA has accepted the Federal Court (the "Court") decisions in Signalgene R & D Inc. v. ...

Facts The facts, as we understand them, are as follows: Taxpayer, a Canadian citizen and a resident of Canada for purposes of the Act and the Canada – U.S. ...

29 September 2011 Internal T.I. 2011-0420701I7- Interest on a Taxpayer Requested Adjustment Unedited CRA Tags s. 161(7)(b)(ii) & (iv) Principal Issues: What is the date to be used when calculating interest where Years 1 to 7 were reassessed, resulting in losses being converted to income, and the taxpayer states during the audit that it would be applying losses for the current year to reduce taxable income in one of those reassessed years? ...

For more information regarding the repayment of a salary advance, see “salary overpayments” in chapter 6 of CRA Guide RC4120, Employers’ Guide – Filing the T4 slip and Summary. ...